3. O mankind! Remember the Grace of Allaah upon you! Is there any creator other than Allaah who provides for you from the sky and the earth? La ilaha illa Huwa (none has the right to be worshipped but He). How then are you turning away?

Tafsir Ibn Kathir Volume 8, Page 122.

Allaah shows His servants that they should worship Him Alone, for just as He is Independent in His power of creation and provision, so He should be worshipped Alone with no partners or associates such as idols and false gods. So Allaah says:

﴿لاَ إِلَـهَ إِلاَّ هُوَ فَأَنَّى تُؤْفَكُونَ﴾

(La ilaha illa Huwa. How then are you turning away (from Him)) meaning, `how can you turn away from Him after this has been made clear and this proof has been made obvious, but you still worship idols and false gods’ And Allaah knows best.